Tafsir of Al-An'am 6:12

{Say: To whom belongs what is in the heavens and the earth?} This is a question of rebuke.

{Say: To Allah} This is a confirmation for them. That is: It belongs to Allah; there is no disagreement between me and you, and you are unable to attribute any part of it to anyone else.

{He has prescribed mercy for Himself} That is: He has made it obligatory upon His Essence to guide you to the knowledge of Him, and He has set up proofs for you regarding His Oneness through what you yourselves acknowledge: the creation of the heavens and the earth.

Then, He threatens them for their neglect of reflection and their associating with Him those who are incapable of creating anything, by His saying:

{He will surely gather you to the Day of Resurrection} So He will recompense you for your polytheism.

{Those who have lost their own souls} This is in the accusative case (naṣb) as a form of censure, or in the nominative case (rafʿ), meaning: "I mean those who have lost their own souls," or "You are those who have lost their own souls."

If you ask: How is their lack of belief made a consequence of their loss, when the matter is the reverse?

I say: Its meaning is: Those who have lost their own souls in the knowledge of Allah, due to their choosing disbelief; therefore, they do not believe.

{And to Him belongs whatever dwells in the night and the day, and He is the All-Hearing, the All-Knowing.}